Commonwealth Numbered Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 No. 40 of 1997 - SECT 8.10

If:

   (a)  a provision of the Income Tax Assessment Act 1936 allows you a
        deduction in respect of an amount for the 1996-97 income year or an
        earlier income year; and

   (b)  a different provision of that Act, or a provision of the Income  Tax
        Assessment Act 1997 , allows you a deduction in respect of the same
        amount for the 1997-98 income year or a later income year; you can
        deduct only under the provision that is most appropriate.

[The next heading is the heading to Chapter 2.]